Review of the annual financial statement/report of the government and in-year budget execution reports. Analysis of SAI reports to seek additional confirmation of whether the data provided by the MoF is credible. A large volume of arrears may indicate a number of different problems, such as inadequate commitment controls, cash rationing, inadequate budgeting for contracts, under-budgeting of specific items, and lack of information. Assessors verify that the government's data recording and reporting system analyses payments, legal and contractual payment deadlines, and invoices, including suspensions and rejections, so that arrears can be and are calculated.